Evaluation Of The Banking System In Terms Of Prevention Of Tax Losses From The Informal Economy in Türkiye

Serdar Şahin

Makale detayları

Evaluation Of The Banking System In Terms Of Prevention Of Tax Losses From The Informal Economy in Türkiye

Yazarlar:

Serdar Şahin

Yayıncı:

Bolu Abant Izzet Baysal University

Ana Başlıklar:

Kamu Yönetimi

Dergi:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.19 Issue 1, pp.195-214

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001294677

pISSN:

1306-2174

Anahtar kelimeler:

Özet:

 In todays modern world, the increasing level of public expenditure due to the varied governmental activities together with the understanding of the social welfare state has increased public sector revenue need and effective taxation has gained importance. As in our country, the most important factor preventing efficiency in taxation in todays states, which have predominantly a tax system based on self-declaration, is unregistered economic activities. In this context, states that act with the motive of realizing the objectives assigned to them develop some tax security measures in order to prevent the loss of tax revenue due to the informal economy. Although the tax inspectors work devotedly, labor-intensive inspection activities will be insufficient to prevent the informal economy, considering the disproportion between the number of taxpayers and the number of inspection personnel, as well as the workload of the inspection personnel. For this reason, in todays world, it has become necessary to use technological developments as well as an effective audit staff in order to prevent tax loss and evasion. The use of technological facilities and the banking system in recording taxable transactions in our country has been emphasized recently. The aim of this study; Evaluates the effects of banking-based practices aimed at preventing informal economic activities in our country on the prevention of tax losses arising from the informal economy. In this context, in this study, the informal economy is defined, and then banking system-based applications to prevent tax loss due to the informal economy in our country are explained. In conclusion; it has been concluded that the banking system-based tax security measures in Turkish tax law are effective in preventing tax informality, but they are not sufficient on their own and should be supported by an effective technology-based audit system.

 In todays modern world, the increasing level of public expenditure due to the varied governmental activities together with the understanding of the social welfare state has increased public sector revenue need and effective taxation has gained importance. As in our country, the most important factor preventing efficiency in taxation in todays states, which have predominantly a tax system based on self-declaration, is unregistered economic activities. In this context, states that act with the motive of realizing the objectives assigned to them develop some tax security measures in order to prevent the loss of tax revenue due to the informal economy. Although the tax inspectors work devotedly, labor-intensive inspection activities will be insufficient to prevent the informal economy, considering the disproportion between the number of taxpayers and the number of inspection personnel, as well as the workload of the inspection personnel. For this reason, in todays world, it has become necessary to use technological developments as well as an effective audit staff in order to prevent tax loss and evasion. The use of technological facilities and the banking system in recording taxable transactions in our country has been emphasized recently. The aim of this study; Evaluates the effects of banking-based practices aimed at preventing informal economic activities in our country on the prevention of tax losses arising from the informal economy. In this context, in this study, the informal economy is defined, and then banking system-based applications to prevent tax loss due to the informal economy in our country are explained. In conclusion; it has been concluded that the banking system-based tax security measures in Turkish tax law are effective in preventing tax informality, but they are not sufficient on their own and should be supported by an effective technology-based audit system.

 In todays modern world, the increasing level of public expenditure due to the varied governmental activities together with the understanding of the social welfare state has increased public sector revenue need and effective taxation has gained importance. As in our country, the most important factor preventing efficiency in taxation in todays states, which have predominantly a tax system based on self-declaration, is unregistered economic activities. In this context, states that act with the motive of realizing the objectives assigned to them develop some tax security measures in order to prevent the loss of tax revenue due to the informal economy. Although the tax inspectors work devotedly, labor-intensive inspection activities will be insufficient to prevent the informal economy, considering the disproportion between the number of taxpayers and the number of inspection personnel, as well as the workload of the inspection personnel. For this reason, in todays world, it has become necessary to use technological developments as well as an effective audit staff in order to prevent tax loss and evasion. The use of technological facilities and the banking system in recording taxable transactions in our country has been emphasized recently. The aim of this study; Evaluates the effects of banking-based practices aimed at preventing informal economic activities in our country on the prevention of tax losses arising from the informal economy. In this context, in this study, the informal economy is defined, and then banking system-based applications to prevent tax loss due to the informal economy in our country are explained. In conclusion; it has been concluded that the banking system-based tax security measures in Turkish tax law are effective in preventing tax informality, but they are not sufficient on their own and should be supported by an effective technology-based audit system.

 Günümüz modern dünyasında sosyal refah devleti anlayışıyla çeşitlenen kamusal faaliyetler nedeniyle artan kamu harcama düzeyi kamu kesimi gelir ihtiyacını artırmış ve etkin vergileme önem kazanmıştır. Ülkemizde olduğu gibi ağırlıklı olarak beyana dayalı vergi sitemine sahip günümüz devletlerinde vergilemede etkinliğin sağlanmasını engelleyen en önemli unsur kayıt altına alınamayan ekonomik faaliyetlerdir. Kendilerine yüklenilen amaçları gerçekleştirme güdüsüyle hareket eden devletler bu kapsamda kayıt dışı ekonomi nedeniyle oluşan gelir kaybını önlemek amacıyla bir takım vergi güvenlik önlemlerini geliştirmektedirler. Vergi denetim elemanları her ne kadar özverili çalışsalar da mükellef sayısı ve denetim elemanı sayısı arasındaki orantısızlık ve ayrıca denetim elemanlarının iş yükleri dikkate alındığında emek yoğun gerçekleştirilen denetim faaliyetlerinin kayıt dışı ekonominin engellenmesinde yetersiz kalacağı aşikardır. Bu nedenle günümüz dünyasında vergi kayıp ve kaçağının önlenebilmesi için etkili bir denetim kadrosunun yanı sıra teknolojik gelişmelerden yararlanılması zorunlu hale gelmiştir. Ülkemizde vergiye tabi işlemlerin kayıt altına alınmasında teknolojik imkânların ve bankacılık sisteminin kullanılması son dönemlerde üzerinde önemle durulan bir konudur. Bu doğrultuda çalışmanın amacı; ülkemizde kayıt dışı ekonomik faaliyetlerin engellenmesine yönelik bankacılık temelli uygulamaların, kayıt dışı ekonomi nedeniyle oluşan vergi kaybının önlenmesinde etkisinin değerlendirilmesidir. Bu kapsamda çalışmada kayıt dışı ekonomi tanımlanmış ve ardından ülkemizde kayıt dışı ekonominin ortaya çıkardığı vergi kaybını önlemeye yönelik bankacılık sistemi temelli uygulamalar açıklanmıştır. Sonuç olarak; Türk vergi hukukunda yer alan bankacılık sistemi temelli vergi güvenlik önlemlerinin vergisel kayıt dışılığın önlenmesinde etkili olduğu ancak tek başına yeterli olmayıp teknoloji temelli etkin bir denetim sistemiyle desteklenmesi gerektiği kanaatine ulaşılmıştır.

Makale detayları

Evaluation Of The Banking System In Terms Of Prevention Of Tax Losses From The Informal Economy in Türkiye

Yazarlar:

Serdar Şahin

Yayıncı:

Bolu Abant Izzet Baysal University

Ana Başlıklar:

Kamu Yönetimi

Dergi:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.19 Issue 1, pp.195-214

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001294677

pISSN:

1306-2174

Informal economy

Banking System

Tax Security Measures

Tax LossKayıt dışı ekonomi

Bankacılık Sistemi

Vergi Güvenlik Önlemleri

Vergi Kaybı

Vergi İncelemesi

Sayı

Makale detayları

Yazarlar: Serdar Şahin

Yayıncı: Bolu Abant Izzet Baysal University

Ana Başlıklar: Kamu Yönetimi

Dergi: Ekonomik ve Sosyal Araştırmalar Dergisi Vol.19 Issue 1, pp.195-214

Belge Tipi: Makale

Yayın Tarihi: 6/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001294677

pISSN: 1306-2174

Sayı

Yazarlar:

Serdar Şahin

Yayıncı:

Bolu Abant Izzet Baysal University

Ana Başlıklar:

Kamu Yönetimi

Dergi:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.19 Issue 1, pp.195-214

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001294677

pISSN:

1306-2174